An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security number (SSN) from the Social Security Administration (SSA).
Who is eligible for the ITIN?
UCSF-sponsored F-1 or J-1 visa holders who are not working but are receiving stipends must have an ITIN to receive their stipends.
Who is not eligible for ITIN:
- Any F-1 student who is considered an employee of UCSF.
- Any J-1 exchange visitor whose DS-2019 category is: researcher scholar, short-term scholar, or Alien physician.
Applying for an ITIN
UCSF Students Receiving Non-Employment Stipends or Scholarship Awards
The ISSO can assist with the ITIN application for UCSF students on the condition that they are not considered employees of UCSF.
For example, most PhD programs do not classify first-year students as employees, and their stipend is considered a non-employment stipend. Similarly, students who are receiving funds from a scholarship but are not working at UCSF also qualify for an ITIN.
To begin the ITIN application process, students must make an appointment to visit the ISSO Student Advisor. Please email the ISSO student advisor as soon as you know your date of arrival in San Francisco to schedule a time to meet in person. Before your meeting, please access the Glacier Tax system to set up your account and download the form W-8BEN (if this form was generated for you).
When visiting the ISSO, students must bring all of the documents listed below so that the advisor can verify their authenticity, make a copy, and provide a cover letter stating the need for an ITIN. The ISSO can then mail out the ITIN application to the IRS if desired.
All Other ITIN Applicants
All non-students who wish to apply for an ITIN may contact the Internal Revenue Service Tax Assistance Center (TAC) in downtown San Francisco to schedule a time to visit and submit the ITIN application in person.
Required ITIN Application Documents
- Completed and Signed IRS Form W-7
- Signed W-8BEN (if you were given this form by Glacier)
- Current Passport with F-1 or J-1 visa foil inside (Canadians won't have a visa foil). Note: if your visa foil is not in your current passport, please also bring the passport containing that foil.
- Current UCSF I-20 or DS-2019
- Your most recent I-94
- A copy of your UCSF award letter indicating your stipend
Please bring the original of all documents above to the ISSO or TAC. Copies will not be accepted. You may complete the W-7 electronically but please be sure to sign the form in the correct location with a pen. Electronic signatures of the W-7 are not accepted.
Timeline
It takes approximately 7-10 weeks for the IRS to process and issue an ITIN number, which will be sent to you by mail. You can contact the IRS at 800-829-1040 to check the status of your application seven weeks after submitting Form W-7.